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Pengaruh Budaya Organisasi Terhadap Kinerja Karyawan Dengan Person Organization Fit Sebagai Variabel Mediasi
Full text linkCompanies prioritising innovation tend to enhance productivity and appeal, attracting highly skilled talent. However, innovation alone is insufficient to ensure optimal employee performance. This study examines the impact of organisational culture on employee performance, with person-organisation fit serving as a mediating variable within the context of manufacturing companies. A quantitative research approach was applied at PT ADP. The study population consisted of 725 employees, with a sample size of 258 respondents determined by the purposive sampling method. Data were analysed using path analysis. The results indicate that organisational culture positively and significantly influences employee performance and person-organisation fit. Additionally, person-organisation fit was found to positively and significantly affect employee performance. Moreover, organisational culture significantly indirectly affects employee performance through person-organisation fit, confirming its mediating role. These findings highlight the critical importance of fostering an organisational culture that aligns with employee values to enhance overall performance. Companies are encouraged to actively develop cultural strategies that reinforce this alignment to achieve optimal outcomes.
Keywords: Organisational Culture, Employee Performance, Person-Organisation Fit
Abstrak
Perusahaan yang fokus pada inovasi seringkali mampu meningkatkan produktivitas dan daya tariknya sebagai tempat kerja, sehingga menarik karyawan dengan keterampilan tinggi. Namun, inovasi saja tidak cukup untuk menciptakan kinerja karyawan yang optimal. Penelitian ini bertujuan menganalisis pengaruh budaya organisasi terhadap kinerja karyawan dengan person organization fit sebagai variabel mediasi pada perusahan manufaktur. Penelitian ini menggunakan metode kuantitatif pada PT. ADP. Populasi penelitian ini pegawai sebanyak 725 orang. Sampel dalam penelitian sebanyak 258 responden yang ditentukan dengan metode purposive sampling. Teknik analisis data mengunakan path analysis. Berasarkan hasil pengujian hipotesis, diperoleh bahwa Budaya Organisasi berpengaruh positif dan signifikan terhadap Kinerja Karyawan dan Person Organizational Fit. Selanjutnya, Person Organizational Fit juga terbukti berpengaruh positif dan signifikan terhadap Kinerja Karyawan. Kemudian Budaya Organisasi berpengaruh positif dan signifikan terhadap Kinerja Karyawan melalui Person Organizational Fit sebagai variabel mediasi. Hasil ini menunjukkan bahwa baik secara langsung maupun tidak langsung, Budaya Organisasi memainkan peran penting dalam meningkatkan Kinerja Karyawan. Dengan demikian perusahaan harus mempertimbangkan aspek budaya organisasi dan penerapan strategi untuk memperkuat kesesuaian antara karyawan dan nilai-nilai perusahaan guna mencapai hasil kinerja yang optimal.
Kata kunci: Budaya Organisasi, Kinerja Karyawan, Person Organization Fi
Pengujian Trade off Theory Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia
Full text linkThis study aims to test the Trade-off Theory by examining the influence of the Market Book Ratio, tangibility, firm size, growth, and Non-Debt Tax Shield on capital structure. The population comprises companies listed on the Indonesia Stock Exchange (IDX) from 2019–2023. A purposive sampling method was employed, resulting in 2,065 firm-year observations. Data were analyzed using multiple linear regression with SPSS version 23. The analysis reveals that the Market Book Ratio, firm size, and Non-Debt Tax Shield have no significant effect on capital structure. Tangibility negatively affects capital structure, while Growth has a positive impact. These findings suggest that the capital structure decisions of IDX-listed companies during the study period do not align with the Trade-off Theory. Furthermore, the F-test indicates that the independent variables collectively significantly affect capital structure. The coefficient of determination (R²) shows that the five variables explain only 2.5% of the variation in capital structure, with the remaining 97.5% influenced by factors outside the scope of this study.
Keywords: Trade-off Theory, Capital Structure, Market to Book Ratio, Tangibility, Firm Size, Growth, Non-Debt Tax Shield
Abstrak
Penelitian ini bertujuan untuk menguji teori trade off dengan menganalisis pengaruh Market to Book Ratio, tangibilitas, ukuran perusahaan (size), pertumbuhan (growth), dan Non-Debt Tax Shield terhadap struktur modal. Populasi dalam studi ini terdiri dari perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia pada periode 2019 hingga 2023. Sampel yang diambil menggunakan metode purposive sampling menghasilkan 2065 data perusahaan dalam bentuk time series. Analisis data dilakukan dengan menggunakan analisis regresi linier berganda menggunakan SPSS versi 23. Hasil analisis menunjukkan bahwa Market to Book Ratio tidak berpengaruh terhadap struktur modal, tangibilitas memiliki pengaruh negatif terhadap struktur modal, ukuran perusahaan tidak berpengaruh terhadap struktur modal, pertumbuhan berpengaruh positif terhadap struktur modal, dan Non-Debt Tax Shield juga tidak berpengaruh terhadap struktur modal. Dari temuan ini, dapat disimpulkan bahwa kebijakan struktur modal pada perusahaan yang terdaftar di BEI selama periode 2019-2023 tidak mendukung teori trade off. Uji F menunjukkan bahwa secara bersama-sama, Market to Book Ratio, tangibilitas, ukuran perusahaan, pertumbuhan, dan Non-Debt Tax Shield memiliki pengaruh terhadap struktur modal. Selain itu, hasil uji koefisien determinasi menunjukkan bahwa kelima variabel tersebut dapat menjelaskan struktur modal sebesar 2,5%, sementara sisa 97,5% dipengaruhi oleh variabel lain yang tidak diteliti dalam penelitian ini.
Kata kunci: Teori Trade off, Struktur Modal, Market to Book Ratio, Tangibilitas, Size, Growth, Non-Debt Tax Shield
Tantangan Dan Peluang Digitalisasi Sistem Perpajakan Di Negara Berkembang
Full text linkThe modernization of tax administration through digital transformation has become a vital approach to improving the effectiveness of tax systems and encouraging greater taxpayer compliance. This research examines the practical applications of digital tax initiatives, specifically the utilization of technology-enabled administrative tools and the potential integration of digital carbon taxation in combating climate change. It also emphasizes the role of digitalization in advancing Sustainable Development Goals (SDGs), particularly SDG 16.6 (effective, accountable, and transparent institutions) and SDG 17.1 (strengthening domestic resource mobilization). Employing a descriptive analysis approach with thematic coding of various case studies and international reports, the findings reveal that comprehensive digitalization of tax systems can increase tax revenues in developing countries by billions of dollars annually. The study recommends further research on the role of artificial intelligence (AI) in tax auditing and its potential effects on the tax systems of small island nations.
Keywords: digital transformation, tax administration, digital tax, tax compliance, SDGs
Abstrak
Transformasi digital dalam administrasi perpajakan menjadi fokus utama untuk meningkatkan efisiensi sistem pajak dan kepatuhan wajib pajak. Studi ini mengeksplorasi implikasi praktis dari strategi digitalisasi perpajakan, termasuk implementasi sistem administrasi berbasis teknologi, serta potensi penerapan pajak karbon digital dalam konteks perubahan iklim. Studi ini juga menyoroti kontribusi digitalisasi terhadap pencapaian target Sustainable Development Goals (SDGs) 16.6 dan 17.1. Dengan pendekatan analisis deskriptif menggunakan metode coding tematik terhadap berbagai studi kasus dan laporan internasional, temuan menunjukkan bahwa implementasi penuh digitalisasi perpajakan dapat meningkatkan penerimaan pajak negara berkembang hingga miliaran dolar setiap tahun. Penelitian lebih lanjut direkomendasikan untuk mengkaji pengaruh artificial intelligence (AI) dalam proses audit pajak dan dampaknya terhadap sistem perpajakan di negara kepulauan kecil.
Kata kunci: transformasi digital, administrasi pajak, pajak digital, kepatuhan pajak, SDG
Sosialisasi Model Pembelajaran Berbasis Self-Development dalam Olahraga Bola Voli di Sekolah Menengah Atas (SMA) Negeri 1 Cibitung
Full text linkKegiatan pengabdian kepada masyarakat ini dilaksanakan dengan tujuan untuk meningkatkan kualitas pembelajaran Pendidikan Jasmani, Olahraga, dan Kesehatan (PJOK) melalui penerapan model pembelajaran berbasis self-development dalam materi permainan bola voli di SMA Negeri 1 Cibitung. Model ini menekankan pentingnya peran aktif siswa dalam merencanakan, melaksanakan, dan mengevaluasi proses belajarnya secara mandiri dan reflektif. Pendekatan ini diyakini mampu menumbuhkan motivasi intrinsik, meningkatkan keterampilan teknik dasar olahraga, serta membentuk kemandirian belajar siswa. Kegiatan ini dilakukan dalam tiga tahapan, yaitu pelatihan guru PJOK tentang konsep dan strategi self-development learning, implementasi pembelajaran pada dua kelas (X dan XI), serta evaluasi dampak melalui instrumen angket MSLQ, observasi teknik permainan, dan jurnal refleksi siswa. Hasil kegiatan menunjukkan peningkatan yang signifikan dalam motivasi belajar siswa (skor meningkat dari 3,1 menjadi 4,2), kemampuan passing dan servis (peningkatan keberhasilan dari 45% menjadi 78% dan dari 62% menjadi 84%), serta peningkatan frekuensi latihan mandiri di luar jam pelajaran. Guru PJOK juga mengalami peningkatan kapasitas pedagogik dalam menerapkan pembelajaran reflektif dan partisipatif. Di tingkat sekolah, pendekatan ini mendorong lahirnya inovasi pembelajaran lintas kelas dan mata pelajaran. Secara keseluruhan, kegiatan ini menunjukkan bahwa model self-development learning dapat menjadi strategi efektif dalam pembelajaran PJOK yang humanistik, kolaboratif, dan sesuai dengan arah kebijakan Merdeka Belajar. Model ini layak untuk di replikasi dalam konteks pembelajaran olahraga di tingkat pendidikan menengah lainnya
Rancang Bangun Sistem Penggajian Karyawan Berbasis Web Dengan Metode Rapid Application Development: (Studi Kasus: PT. Gelumbang Agro Sentosa)
Full text linkThis research aims to design and develop a web-based payroll system for PT. Gelumbang Agro Sentosa to enhance efficiency and accuracy in managing payroll data. The previous manual payroll process often led to calculation errors, delays, and difficulties in data storage and tracking. To address these issues, the Rapid Application Development (RAD) method was applied, allowing for fast software development through iterative cycles of design, construction, and testing. The system was developed using the CodeIgniter framework, which supports efficient and modular application development. The result of this study is a web-based payroll application capable of managing employee data, automatically calculating salaries based on components such as basic salary, allowances, and deductions, and generating digital payslips. Based on testing and evaluation, the developed system effectively minimizes calculation errors, accelerates the payroll process, and facilitates documentation and reporting. Thus, the system contributes positively to improving the administrative performance of the human resources department at PT. Gelumbang Agro Sentosa
Sistem Penjaminan Mutu Internal Berbasis Website: (Studi Kasus : Institut Teknologi Dan Bisnis Bina Sriwijaya Palembang)
Full text linkCurrently, technology is also utilized for higher education, in ensuring optimal quality of higher education, it is necessary to have an effective and efficient internal quality assurance effort based on technology, to achieve quality and ensure the existence of a structured system in maintaining and improving the quality of the higher education. One important element in improving the quality of higher education is the internal quality assurance system. The Bina Sriwijaya Institute of Technology and Business Palembang as one of the private higher education institutions in South Sumatra, realizes the importance of building a strong quality culture as a foundation in realizing the vision of the institution. At The Bina Sriwijaya Institute of Technology and Business Palembang, the recapitulation of quality documents is still in the form of archived paper, questionnaires are still collected one by one by distributing questionnaire papers to respondents, namely students, lecturers and employees, there is no systematic SOP, and when the audit is carried out it is difficult to find documents so that it takes up time because it is not yet systematic. With this problem, researchers built a Website-Based Internal Quality Assurance System (Case Study: The Bina Sriwijaya Institute of Technology and Business Palembang). The development method used by the researcher is the prototype method, so that by using the prototype method it can help solve existing problems in order to realize the vision and mission of The Bina Sriwijaya Institute of Technology and Business Palemban
Analisis Komparatif Algoritma Klasifikasi untuk Prediksi Diabetes Menggunakan Pembelajaran Mesin
Full text linkDiabetes is a chronic disease with an increasing global prevalence, posing a serious threat to public health. This study aims to compare the performance of three classification algorithms—Logistic Regression, Decision Tree, and Support Vector Machine (SVM)—in predicting diabetes risk using secondary data from Kaggle. A quantitative approach was used, with model performance evaluated based on accuracy. Results show that SVM achieved the highest accuracy at 74.46%, followed by Logistic Regression at 73.59%, and Decision Tree at 70.56%. SVM excels in handling high-dimensional data and variability, while Logistic Regression is easier to interpret. Although Decision Tree is intuitive and easy to visualize, it is more prone to overfitting. These findings suggest that SVM is the most suitable algorithm for data-driven diabetes prediction, supporting the development of early detection systems that are fast, efficient, and cost-effective
Monitoring Kriteria Kesiapan Penyulang 20 kV Dengan Tampilan Diagram Radar Melalui Aplikasi Google Data Studio PT PLN (Persero) UP2D S2JB
Full text linkIn the world of electricity, one important aspect that needs to be considered is the readiness of the 20 kV feeder. The 20 kV feeder is a vital part of the electricity distribution system that is responsible for distributing electrical energy from the substation to customers. Periodic monitoring of the condition of the feeder is very important to ensure the reliability of the electricity supply and prevent disruptions or blackouts. Along with technological developments, monitoring the readiness of the 20 kV feeder can be done more efficiently and effectively using a computerized system. One solution that can be used is to utilize the Google Data Studio application which allows data visualization in the form of a radar diagram. By using the Google Data Studio application, data related to the readiness of 20 kV feeders can be integrated and visualized in the form of an informative radar diagram. This allows technicians and operators to easily identify feeders that require special attention, and take the necessary preventive or corrective actions. The creation of 20 kV feeder readiness monitoring with a radar diagram display through the Google Data Studio application is expected to increase efficiency and effectiveness in monitoring feeder performance, as well as provide a comprehensive picture of the condition of the electricity distribution network. Thus, the reliability of electricity supply can be maintained, and customer satisfaction can be increased
Penerapan Teknik Forward Chaining Dalam Meningkatkan Keterampilan Pra Menstruasi Anak Autis Inisial Amr Usia 11 Tahun Di Edufa Palembang
Full text linkPremenstrual skills need to be taught to autistic children who already have secondary sexual development characteristics so that they can manage their own feminine care needs so that their independence is greater. This study aims to improve the premenstrual skills of autistic children with Forward Chaining Technique. The method used in this research is descriptive method with qualitative research type. Data collection is done through observation, interviews, and documentation. The research subject is an autistic child with the initials AMR who shows signs of secondary sexual development. The intervention program was conducted by therapists at Edufa Palembang using forward chaining techniques that were implemented consistently and intensively. The intervention involved prompting, positive reinforcement, and proper task analysis. The results showed a significant improvement in the mastery of premenstrual skills, especially in the ability to use sanitary napkins, before and after the intervention. This study emphasizes the importance of a systematic and intensive approach to improve autistic children\u27s independence in managing their feminine care needs. There was an improvement in the mastery of the ability to use sanitary napkins between before and after the intervention was given.
 
Pengaruh Kualitas Pelayanan, Physical Evidence, dan Kepercayaan Terhadap Kepuasan Pelanggan
Full text linkThe development of tourist attractions is strongly supported by the availability of infrastructure and complementary amenities, particularly hotels. As a crucial service industry component, the hotel sector plays a vital role in fostering economic growth. A hotel is defined as a commercial establishment offering lodging, food, beverages, and other services to the public, either in whole or part of its premises. This study investigates the influence of service quality, physical evidence, and trust on customer satisfaction, specifically focusing on the Java Palace Hotel in Cikarang. A total of 259 hotel customers participated as respondents. Data were analyzed using SmartPLS 4.0 with the Structural Equation Modeling (SEM) approach via Partial Least Squares. The results reveal that service quality exerts a positive and significant effect on customer satisfaction, as indicated by a t-statistic of 2.361 (> 1.96) and a p-value of 0.008 (< 0.05). Similarly, physical evidence significantly and positively influences customer satisfaction, supported by a t-statistic of 3.305 (> 1.96) and a p-value of 0.001 (< 0.05). Trust also demonstrates a positive and significant impact on customer satisfaction, with a t-statistic of 2.604 (> 1.96) and a p-value of 0.009 (< 0.05). These findings highlight the critical role of maintaining superior service quality, tangible service environments, and customer trust in enhancing customer satisfaction within the hospitality industry.
Keywords: service quality, physical evidence, trust, customer satisfaction.
Abstrak
Keberadaan fasilitas dan infrastruktur pendukung seperti hotel, merupakan salah satu aspek penting yang mendukung perkembangan objek pariwisata. Usaha akomodasi jasa atau hotel ini menjadi salah satu penyumbang tertinggi bagi pertumbuhan ekonomi pada sektor perekonomian. Hotel secara khusus didefinisikan sebagai jenis akomodasi yang memanfaatkan sebagian atau seluruh bangunannya untuk menyediakan jasa penginapan, makanan, minuman, serta layanan lain secara komersial kepada masyarakat umum. Penelitian ini memiliki tujuan untuk mengetahui seberapa besar kualitas pelayanan, physical evidence, dan kepercayaan terhadap kepuasan pelanggan Java Palace Hotel Cikarang. Responden penelitian ini adalah pelanggan Java Palace Hotel Cikarang berjumlah 259 orang. Teknik pengolahan data dalam penelitian ini menggunakan SmartPLS 4.0 SEM (Partical Least Square-Structural Equation Modeling). Hasil dari penelitian ini menunjukkan bahwa terdapat pengaruh positif dan signifikan antara kualitas pelayanan terhadap kepuasan pelanggan Java Palace Hotel Cikarang. Hal ini dibuktikan dengan nilai p-value sebesar 0,018 < 0,05 serta nilai t-statistic 2,361 > 1,96. Selain itu, physical evidence juga terbukti berpengaruh positif dan signifikan terhadap kepuasan pelanggan Java Palace Hotel Cikarang, dengan nilai p-value 0,001 < 0,05 dan nilai t-statistic 3,305 > 1,96. Serta kepercayaan juga berpengaruh secara positif dan signifikan terhadap kepuasan pelanggan Java Palace Hotel Cikarang sebesar p-value 0,009 < 0,05 dan nilai t-statistic 2,604 > 1,96.
Kata kunci: kualitas pelayanan, bukti fisik, kepercayaan, kepuasan pelanggan